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15 eJTR 424 (2017)
Tax Professionals' Profiles concerning Tax Noncompliance and Tax Complexity: Empirical Contributions from Portugal

handle is hein.journals/ejotaxrs15 and id is 424 raw text is: eJournal of Tax Research (2017) vol 15, no. 3, pp. 424-456 Tax professionals' profiles concerning tax noncompliance and tax complexity: Empirical contributions from Portugal Ana Clara Borrego,1 Ciddlia Maria Mota Lopes2 and Carlos Manuel Ferreira3 Abstract This paper analyses the profiles of tax professionals with the greatest propensity for tax noncompliant behaviour. Data were collected in 2013 using a questionnaire applied to Portuguese tax professionals. From the profiles we argue that the propensity for noncompliance is greater among professionals responsible for medium-sized enterprises in contexts of high tax complexity. In particular, in terms of voluntary tax noncompliance, we noted greater vulnerability to the pressures exerted by employers/clients for participation in aggressive tax planning schemes among young women, as well as professionals working in in-house departments of accounting and taxation. Key words: tax noncompliance, tax complexity, tax professionals, Portugal 1 Professor at the Polytechnic Institute of Portalegre (Portugal). Email: anaclaragestgp.pt 2 Coordinator Professor at the Coimbra Business School (Portugal) and Visiting Professor at the University of Coimbra (Portugal). Email: clopesgiscac.pt 3 Associate Professor with Habilitation at the University of Aveiro (Portugal). Email: carlosfaua.pt

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